| This site provides a report submitted to India’s Ministry of Finance (MOF) on transfer pricing. The report was requested by the MOF and recommends transfer pricing guidelines for companies for pricing their products in connection with transactions with selected parties and transactions between different segments of the same company. This report is a comprehensive review of transfer pricing in India, and concerns in the report include tax evasion, disclosure requirements, and related party definitions. Transfer pricing practices in other countries are provided. A section of the report deals with undesirable corporate practices related to transfer pricing. |